If accrued liabilities decrease during the year, which of the following is correct when using a spreadsheet to complete the statement of cash flows by the indirect method? Beta Electronics the following data for the year ended December 31, 2019: Beginning Cash balance $14,000Cash flows provided by operating activities 12,000Cash flows used by investing activities(8,000)Cash flows provided by financing activities 9,000What is the ending cash balance? Which of the following does NOT appear on the statement of cash flows when prepared by indirect method? Beta Electronics issued common stock of $30,000 to pay off long-term notes payable of $30,000.In which section should this be recorded? Boston Corporation received $70,000 cash from issuance of notes payable. How is this to be reported on the statement of cash flows? Which of the following is an example of an investing activity on the statement of cash flows? Baker Electronics expects net cash flow from operating activities to be $200,000, and the company plans cash purchases of equipment of $60,000 and repurchases of stock of $5,000.What is Baker's free cash flow?